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PeerBasis
Compensation Comparability Determination

The White Rainbow Project

Executive Director / CEO

EIN 900591539
CA · NTEE W12
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Estha T Madeira, Executive Director / CEO ($44,468) against every comparable organization that fit the selection criteria — 90 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 73rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Estha T Madeira — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

90 organizations qualified on sector, size, and geography 90 within the band form the benchmarked peer set.

Distribution of comparable compensation

$58 total compensation of comparable organizations → $329,129 $44,468
$2,66410th
$6,87025th
$19,170Median
$45,82475th
$80,35490th
$44,468This org · 73rd
p10$2,664
p25$6,870
p50$19,170
p75$45,824
p90$80,354
$44,468

Comparable organizations

Each figure is Form 990 Part VII columns D + F (reportable pay plus other compensation and benefits; column F may include amounts from related organizations), normalized to CA cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
National Opportunity Project IL$100,000 President/director $289,084 $329,129 2023
Waucoma Community Development Group IA$99,340 Secretary/tr $10,000 $12,680 2023
Create Appalachia TN$100,327 Executive Director $51,000 $58,747 2025
Feast Of Crispian WI$98,596 President & Managing Director $28,125 $34,016 2023
Bin Sba Loan WA$98,556 President/ceo $17,743 $17,869 2024
Onecommunity OH$98,183 Ceo $13,574 $16,172 2024
Kiester Legion Post 454 MN$97,728 Commander $4,716 $5,242 2024
Center Action Fund DC$97,707 Secretary $20,503 $20,239 2024
American Legion Post 333 IN$97,240 Service Officer $4,360 $5,172 2024
Bucks County Center For The PA$102,255 Chairman $15,500 $17,387 2024
St Cloud Standdown Inc MN$96,010 Director $2,400 $2,667 2024
Women In Global Health Inc CA$93,956 Former Executive Director $167,500 $162,694 2024
Sanford Underground Research SD$93,207 Foundation D $6,361 $7,897 2024
Young Marines National Foundation FL$93,099 Executive Director $30,000 $32,638 2023
Kim Center For Social Balance CA$92,740 Exec Dir $80,000 $77,705 2024
Ellicottville Memorial Post 65 NY$107,216 Commander $11,349 $11,876 2023
Cecil Field Powmia Memorial Inc FL$107,335 Director $10,408 $10,998 2024
Lebaron Post Home Association PA$107,789 Director $4,700 $5,428 2023
Boreal Community Media MN$91,570 Executive Di $18,961 $21,697 2023
Delaware Family Policy Council Inc DE$108,525 President & Executive Director $35,041 $38,595 2024
Servicemen's Club Inc MN$108,950 Club Manager $40,062 $45,843 2023
Juice Orange Mound TN$89,709 Executive Director $85,000 $107,713 2022
American Legion Post 12 VT$109,920 Finance Offi $15,000 $16,983 2024
Townsend Community Access And Media Inc MA$89,371 Executive Director $61,339 $63,833 2023
Water Resources Association Of The PA$111,947 Executive Dir. $86,869 $100,323 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA cost of living and 2023 dollars. Click any organization to verify the figure on ProPublica.

Methodology

Comparable organizations were drawn from electronically filed IRS Form 990 returns and matched on sector (NTEE code), budget (a size-adaptive revenue band that tightens as the organization grows), and geography (same-state first, broadening only when too few peers qualify); every organization within the band forms the peer set. To compare fairly across regions and years, peer compensation is normalized to CA cost of living (BEA Regional Price Parities, 2023) and to the subject's filing year (CPI-U). The figure benchmarked is Form 990 Part VII, Section A, columns D + F — reportable pay plus other compensation, benefits, and deferred amounts (column F may include amounts from related organizations) — with the chief executive matched by role. Related-organization amounts (column E) and institutional trustees are excluded. Full methodology: peerbasis.org/methodology.

Sample, role match & sensitivity

Sensitivity — the subject's percentile under alternative compensation definitions:

BasisSubject percentile
Total compensation (D + F), cost-of-living + inflation adjusted — the PeerBasis default73rd
Total compensation (D + F), as reported (no adjustments)77th
Reportable pay only (column D), adjusted76th
All sources (D + E + F), adjusted63rd

If the percentile moves materially across these definitions, the result is sensitive to methodology choices, and the board should weigh which basis best fits its facts.

Rebuttable presumption of reasonableness · 26 CFR 53.4958-6

Compensation paid by a tax-exempt organization is presumed reasonable — shifting the burden to the IRS — when three requirements are met. This report supplies the comparability data for the second. The board should record the following in its minutes concurrently with its decision:

Draft board minutes — executive compensation

  1. The compensation of the Executive Director / CEO (Estha T Madeira) was approved in advance by [the Board / Compensation Committee], composed of members with no conflict of interest with respect to the arrangement.
  2. Prior to its determination, the authorized body obtained and relied upon appropriate comparability data, namely the PeerBasis Compensation Comparability Determination dated June 9, 2026, comparing compensation against 90 similarly situated organizations (Same NTEE major group (W), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $44,468 is reasonable (approximately the 73rd percentile of comparable organizations) and documented the basis for this determination concurrently, on [date], by a vote of [__ for / __ against].

Sources: IRS Form 990 e-file data (apps.irs.gov); IRS Business Master File (NTEE classification). Every figure traces to an original public filing — click any organization above to verify it on ProPublica. PeerBasis is a service of Prismind Analytics; its methodology is published, was commissioned for independent adversarial review, and discloses its own limitations. This report is comparability data to support a board's good-faith determination under IRC 4958; it is not legal or tax advice. Generated by PeerBasis on June 9, 2026.